HB 899: Electrical Power or Energy
GENERAL BILL by Hill ; (CO-INTRODUCERS) Mayfield
Electrical Power or Energy; Imposes additional tax on gross receipts for electrical power or energy for specified years; revises exemptions from tax on gross receipts for utility & communications services; provides exemptions from additional tax on gross receipts from electrical power or energy; requires additional tax to be excluded from taxable base on which gross receipts are calculated under certain circumstances; revises sales tax rate for charges for electrical power or energy; provides that discretionary sales surtaxes apply regardless of sales tax rate for charges for electrical power or energy; requires discretionary sales surtaxes to be levied on all charges for electrical power or energy unless specifically exempted; provides for sales tax holiday for certain products; provides restrictions; authorizes emergency rules.
Last Action: 5/2/2014 House - Died in Finance and Tax Subcommittee, companion bill(s) passed, see HB 5601 (Ch. 2014-38)
Bill Text: PDF
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Bill History
Date Chamber Action 2/11/2014 House • Filed
2/20/2014 House • Referred to Finance and Tax Subcommittee; Energy and Utilities Subcommittee; Appropriations Committee -HJ 78
3/4/2014 House • Introduced -HJ 78
5/2/2014 House • Died in Finance and Tax Subcommittee, companion bill(s) passed, see HB 5601 (Ch. 2014-38)
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HB 899, Original Filed Version (Current Bill Version) Posted 2/11/2014 at 6:09 PM
Bill Text: PDF Analyses: None Related Bills (4)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 1076 (c1) Electrical Power or Energy Flores Similar Last Action: 5/2/2014 S Died in Appropriations Subcommittee on Finance and Tax, companion bill(s) passed, see HB 5601 (Ch. 2014-38)
Location: In committee/council (AFT)
H 769 Energy-efficient Appliances/Sales Tax Holiday Rehwinkel Vasilinda Compare Last Action: 5/2/2014 H Died in Finance and Tax Subcommittee, companion bill(s) passed, see HB 5601 (Ch. 2014-38)
Location: In committee/council (FTSC)
H 5601 (er) Taxation Finance and Tax Subcommittee Compare Last Action: 5/14/2014 Chapter No. 2014-38, companion bill(s) passed, see CS/CS/HB 805 (Ch. 2014-132), HB 5001 (Ch. 2014-51), CS/HB 7081 (Ch. 2014-40)
Location: Became Law
S 740 Energy-efficient Appliances Sobel Compare Last Action: 5/2/2014 S Died in Commerce and Tourism, companion bill(s) passed, see HB 5601 (Ch. 2014-38)
Location: In committee/council (CM)
Citations - Statutes (4)
Citation Catchline Location in Bill Location In Bill Help 203.01 Tax on gross receipts for utility and communications services. Page 2 (pdf) 212.05 Sales, storage, use tax. Page 7 (pdf) 212.054 Discretionary sales surtax; limitations, administration, and collection. Page 10 (pdf) 212.12 Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required. Page 11 (pdf)